For GST registration, proof of principal place of business is mandatory. Here is what is required for rented premises:
1. Rent Agreement: A registered or notarized rent/lease agreement between the property owner and the applicant showing the applicant's name and the business address. Unregistered agreements on stamp paper (typically Rs. 100/200 stamp value) are also accepted in many cases on the GST portal.
2. If Rent Agreement is Not Available (Consent/NOC from Owner): If the premises is owned by a relative and no formal rent is paid, or if a formal agreement is not practical, the property owner can give a 'Consent Letter' or 'No Objection Certificate (NOC)' allowing the business to use the premises for GST registration — along with the owner's property documents (electricity bill/property tax receipt in owner's name).
3. Letter of Authorisation: This is required when someone other than the primary signatory (e.g., a partner, director, or employee) is filing/signing the GST application or representing the business. It must: - Be on the business letterhead - Name the authorised person with their designation and PAN - Be signed by the proprietor/all partners/board resolution (for company)
4. Supporting Documents: - Latest electricity bill/water bill of the premises (in owner's or applicant's name) - Latest property tax receipt (if owned) - Rent agreement + NOC from owner if rented from a relative
5. Portal Upload: All documents must be uploaded in PDF/JPEG format under the 'Principal Place of Business' section during GST REG-01 filing on gst.gov.in.